https://www.taxtmi.com/caselaws?id=163841 Diesel or other fuel used to run a generator set falls within the scope of rule 13 read with section 8(3)(b) of the Central Sales Tax Act, because fuel for generation of electricity or other power is treated as goods used in manufacture or processing of goods for sale. The court aligned this with the consistent view that generator fuel forms part of the manufacturing process, so it may be included in the registration certificate for concessional purchase. en-us Mon, 09 Apr 2007 00:00:00 +0530 Fri, 11 Apr 2014 16:31:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163841 Diesel or other fuel used to run a generator set falls within the scope of rule 13 read with section 8(3)(b) of the Central Sales Tax Act, because fuel for generation of electricity or other power is treated as goods used in manufacture or processing of goods for sale. The court aligned this with the consistent view that generator fuel forms part of the manufacturing process, so it may be included in the registration certificate for concessional purchase. Case-Laws VAT and Sales Tax Mon, 09 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163841